https://www.taxtmi.com/caselaws?id=11628 The appeal under section 260A of the Income-tax Act, 1961, challenged the addition of Rs. 4,08,768 to the appellant's income for the assessment year 1990-91. The court upheld the deletion of the added amount by the Commissioner and the Tribunal, finding the arrangement between the parties genuine and not intended to deceive the Revenue. The court emphasized that no legal question arose from the income-tax authorities' factual findings, affirming the decisions of the Commissioner and the Tribunal and dismissing the appeal. en-us Fri, 03 Oct 2003 00:00:00 +0530 Wed, 03 Feb 2010 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11628 The appeal under section 260A of the Income-tax Act, 1961, challenged the addition of Rs. 4,08,768 to the appellant's income for the assessment year 1990-91. The court upheld the deletion of the added amount by the Commissioner and the Tribunal, finding the arrangement between the parties genuine and not intended to deceive the Revenue. The court emphasized that no legal question arose from the income-tax authorities' factual findings, affirming the decisions of the Commissioner and the Tribunal and dismissing the appeal. Case-Laws Income Tax Fri, 03 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11628